SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB AccouDts for tbe year ended 31 December 2023
SWALECLIFFE ATr4D CHESTFIELD COMMUNITY A&SOCIATION CLUB Club Informatio Committee A Hirst P White E Brain J Robinson K Kemp C Jarvis Chaimian Secretary A¢¢ountsnts The Bubb Sherwin Partn¢rship Limited Chartercd Ccrtified Accountants 100 High Street Whitst&bl¢ Kent CT5 IAZ Club #ddress 19 St John's Road Whit5table Kent CT5 2QU B¥nker5 Barclays Bank plc Soii¢itors Girlings 3-6 Dane John Canterbury Kent CTI 2UG
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB Contents Page Rewrt of the Committee Accountsmts, report In¢omc & ExFendituTr account Ba]ance sheet Notes to the accounts
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB Report of the Committee for the year ended 31 Deeember 2023 Introduction The Club is gov¢rn¢d by the constitution and ru]es. The objective of the club is to promote and provide facilities for social intercourse amd recreation for the benefit of its members. Committee tDembers A Hirst P White E Brain J Robin50ll K Kemp C Jarvis - Chairnian Secretary Appointment of members of the eommittee The officers are elected by an dnUal general meeting of Membe for a period of three years. Associated organi$atioll$ The Club acts independently. The Club is associated with Swalecliffe and Chestfield Community Association. Fillallelal revRew gnd developments 2023 2022 The Club has g¢nerated a surplus of income over expenditure 29,213 3,823 L¢ss- Donations 20.000 i 0,000 Surplusl(Deficit) for the year 9,213 (6,177) Funds tTtsined for tUre proje¢ts amount to £930 (31 December 2022 - £930) Page I
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB The vat paid by the ¢lub for the year is as set out below.. Quarter to 2023 2022 March June September December 5,003 5,765 4,694 6.386 3,717 3,996 5,143 2.632 Committee's responsibliitles The committee of the ¢lub is required to prepa, for each financial ye8r, aCcOts which give a true and fair view of the state of the Club and the results of the Club for that period. In pr¢paring these financial statements, the Committee is qUired to: select suitsble ae¢ounling policie5 and then apply them consistently., 2. make suitable judg¢ment and estimates that an re&sonable and ptudenL 3. stst¢ whether applicable accounting standards and statements of recommended practi¢¢ have been followed subject to any mat¢rial departures disclosed in the finoneial statements,. and 4. prepare the financial statements on the going con¢ern bosis uniess it is inappropriate to presume thatthis basis applies. The Committee is responsible for keeping proper accounting records which di5¢1ose with reasonable accuracy, at time, the financial position of the club and which cnablc thcm to ensure thai the financial statements comply with the ststutory requirements and with the Constitution and Rules. They are also responsible for s&feguarding thc assets of the Club and hence for taking twonable steps for the pV¢tiOn and d¢t¢ction of fraud and other inEgularities. Approved by the Committee and signed &8 authorised on their behalf: A Hirst Chairm4Jl P White Gi (y J4a iJ,oQ z¢. Date Date Page 2
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB AccountaDts' Report on the Unaudited Aeeounts for tbe year eDded 31 December 2023 The Balance sheet and Income and Expenditure account for Swalecliffe and Chestfield Community Association Club have been prepared from the aounting rccords and infonnation and explanations supplied to and they are in ae¢ordan¢e thcrewith. The Bubb Shetwin Partnership Limited Chartered Certified Accountants 100 High Street Whitstable Kent CT5 IAT Page 3
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB Income & Expenditsre ae¢ount for the year ended 31 December 2023 2023 2022 Refreshments 193,766 164,791 Direct Expendithre Opening stock Bar purchases Entertainment Event costs Fruit machine rental Pool table rental Lottery Ticket Purchases 7,300 75,863 13.330 671 1,196 780 484 6,150 70,892 13,225 401 1,456 520 99,624 92,044 Closing stock (6,778) (7,300) 92,846 85,344 Gro$s profrt l (M).920 79,447 Other expense5 Wages and salaries Doorpersons wages ETnployePs Nl eontributions Employers Allowance Staff Pension Costs Laundry and Cleaning General repairs and maintenance Renewal of Security Equipment S¢¢urity cosls RcplacemeDt of air conditioning Printin& postag¢ and stationery Stocktaking Accountancy Bank charge5 Licences and Subscriptions Depreciation on FF & Equipment 62.638 6,534 2,363 (2,363) 103 253 3,533 57,955 6,315 2,244 (2,244) 100 299 2,884 1,138 300 6.294 300 630 1,720 3,114 1,719 435 300 95 660 2,150 3,828 1,422 440 18,964 (3.756) Page 4
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB Other operating income Fruit Machines Pool table Lottery income Government grant- Council Government Grant- Job retention scheme Membership & visitors fees 7.062 4,470 900 600 1.950 2,216 9,912 7,286 Operting Surplus 28,876 3,530 Other in¢ome aDd expenses Interest receivble Bank depostt interest 337 293 337 293 i.823 I)onation5 to Swalecliffe & Chestfield Association (20.000) {10.o(10) Net {defieity$urylus 9,213 (6,177) Page 5
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB Balgnee $heet gs at 31 Decetnber 2023 2023 2022 Note$ Fixed assets Tangible assets 1.071 Current assets Stocks Debtors Cash at bank and in hand 6.778 4,726 14,239 7,300 4,493 8,803 25,743 20.596 Current Liabilities Trade credito Other creditors Accrnals and deferred income 5,119 7,735 930 4,099 13,261 930 13,784 18,290 Net current assets 11,959 2.306 Totsl assets less curreDt Liabilities 13,030 3,817 Capltal ac¢ount Brought fonvard at l January 2023 Net (deficitysurplus for the year 3,817 9,213 9,994 (6,177) 13,030 3,817 Approved by the Commfittee sKgDed on its behalf by: A Hirst ChairmaD P Wbite Secretary Cl M kl LLa. (I,(Z ,'2¢ Date: Date: 16¥J2Y Page 6
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB Notes to the accounts for the year ended 31 December 2023 Accounting polici&s The accounts have becn prepared in accordanrx with applicable accounting standards in respect of all material items ad the following policies have been used consistently'.- 1.1. AccountiTrg CODvention The a¢counts are prep?d under the historical cost convention modified when essary to include the revaluation of certain fixed &ssels. .2. Sale$ Sales income represents the tota] value, excluding value added tax. of sales made during the year. IJ. Tangible fixed assets alld depreciation Depreciation is provided at ralcs ¢al¢ulated to write off the cost or valuation less residual value of each asset over its expected useful life, as follows: Fixtures, fittings and equipment Straighi Line basis over 8 years 1.4. Sto¢k Sto¢k is valued atthe lower of cost and net realisable value. 1.5. Employ¢e The average number of staff employed by the club during the financial year w&8: 2023 2022 Bar Staff Pag¢ 7
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB Notes to the ae¢ovllts for the year ended 31 Deeetthber 2023 Tangible assets Fixtures Fittings & Equiptllent Totsl Cost At l January 2023 27.809 27,809 At 31 December 2023 27,809 27,809 Depreciation At l January 2023 Charge for the year 26,298 440 26.298 440 At 31 De¢etnber 2023 26,738 26,738 Net book v*lue5 At 31 D¢eember 2023 1,071 1.071 At 31 December 2022 1.511 Stoeks 21123 2022 Bar Stock 6,778 7,300 Debtors 2023 2022 Uncleared credits and cash not yet banked 4,726 4,493 Current liabilities 2023 2022 Trade creditors T&xes and social secursty costs Amounts owed to Sw21ecliff¢ & Chestfield Community Assoc. Other creditoJE Aecru21s and d¢ftrr¢d in¢ome 5.119 7,050 255 430 930 4,099 3,939 9,185 137 930 13,784 18290 Funds retsin¢d for future projects amounting to £930 {31 Decemb¢r 2022- £930) are included in Accruals and deferred in¢om¢ above. Page 8
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION Accounts for the year ended 31 Deeember 2023
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION Contents Page Report of the Committee Accountants, report Income & expenditure account Balance sheet Notes lo the accounts
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION Association tnforniation Committ¢¢ D Ponkhurst P Whit¢ P Sheldrakc J Madd¢n D Roberts E Patt¢Tson Chairman Secr¢tary Tretsurer R AbT8ham Registered Charity Charity Number 302881 AcCoUntts The Bubb sheill Partnership Limited Chartered Certified Accountants 100 High Street Whitstable Kent CT5 IAZ A5$0¢iation dresS 19 St John's Road Whit5table Kent cr5 2QU Bankc BaT¢lays Bank pl¢ Legal Advisors Girlings Solicitor5 3-6 Dane John Canterbury Kent CTI 2UG
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION Report of the Commtttee for the y¢ar ended 31 De¢tmber 2023 troduttio The Association is governed by the constitution and rjles. The objective of the Association is to promot¢ for the benefit of the inhabitants of Canterbury City Council area and the neighbourhood by a5so¢iating th¢ local authorities. voluntary organisttions and inhabitants in a common effort to advance educatior4 and to provide facilities in the interest of social welfare for recreation and leisure- time occupation with th¢ obj¢¢t of improving the Conditions of life far the said inhabitants. Furthemiore to mttintain and rnanage. in co-operation with the local statutory &uthorityy & Community Centrc for activities promoied and encouraged by th¢ Association and its coLstittJent bodies for the furtherRnce of the abov¢ objects. Tr¥stees Mr D Pankhurst Mr T Danson Mrs C Patierson Committee m¢mb¢r8 D Partkhurst-chairman P Whitr- Secretary P Sheldrake J Madden D Rob¢rts E Pattejson R Abrdharn Appointment of memb¢r8 of the tommlttee The officers ar¢ el¢¢trd by annual genertl meeting of me]nb¢rs for & wiod of three y¢ Fillneil Review dvelopments 2023 21122 The Association has generated a surplus I Ideficttl fft the year 13.830 4.631 The ?ccouDts surplus takes into account a donation of £20,000 {£IO.000 forthe yearertding 3 1 December20221 from the club. The Tjet Atnount of VAT pasd to HM Revenue and Custoin5 for the Y to 31 December 2023 aTnount¢d to £14.406 1£9.012 for the year ending 31 De¢embei 20221- This consist5 of vat payabl¢ in respect of the Club £21.848 al vat recoverable in re5P¢Gt of the associatiott (£7,442). P•ge I
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION Funds on hand at the Barclays Pre]niutn account ATnounted to £67,659 at 31 December 2023 £46,105 ai 31 December 2022. Associated organisations The Association acts indepcndentiy. The Association 1$ associated with Swalecliffe and Chesffjeld Community Associlltion Club. Committee's responsibilitl¢S The committee of the Association is quird to prepe. foT e&eh fiTJancial ye8r. &ccounts which give a true and fair view of the state of the Associaiion 8nd of the incoming resources attd application of resources of the Association for that period. In preparing these fJDan¢ia] st4tern¢nt4 the Committee i5 qUIr to.- l. Select suitable a¢¢ountin8 policies and then apply them con5j5tently. 2. Make suitable jud8em¢nts and ¢5tirnat¢s ihat are reasonable and prudent- 3. St&tc whether epplicable accounting standards and stlternents of retomtnended pwti¢¢ have b¢en followed SbJect 10 any snaterial departures disclos¢d in the fJnan¢ia] 5tatement4 and 4. Prepare the financial stat¢Tn¢nts on the going concern basis wjless it is inappropriate to presume that this basis applies. The Cotnmittee is responsibl¢ for keeping proper accounting records which disclose with reasonable accuracy. at any time. the finan¢ial position ofthe Asso¢itttion and which enable them to ensure that the financial sraiements comply with the statutory requireTnents and with the Constitution and Rule5. They gre also responsible for safeguarding the ass¢ts of the Assocsation and henc¢ for taking reasonable steps for the prevention of fraud and oth¢r irregularities. Approvcd by the Committee and signed as authorised on their behalf: D Pankhurst Chairnian P White Secreta Date l/f14 RPRJL 1021t Date t* Page 2
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION Aceountants, Report on the UDaudited Accounts for the year ended 31 December 2023 Thc Balanee sheet gnd Income and Expenditure account for Swal¢¢liffe and Chestfield Community Association have been prepared from the accounting records and inforniat2on and expl3nat2ons supplied to us and they are iti accordance therewith. The Bubb Sherwin Partnership Limited Chartered Certifjed Accoutjtants IOO High Street Whit5tgbl¢ Kent CI'5 IAZ Pag¢ 3
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION Income and Expenditure account ror the year ended 3J December 2023 2023 2022 Hall Bookings Bowling Club Subs & affiliation fees Donations froffl Swalecliffe & Chestfield Community Associatioll Club Other sales irtcome 58,642 2,840 2.230 54,088 2.071 2,002 20.000 10,000 100 83,712 6&261 Adrnini5trativt ¢XP¢115es Wages and salaries Employcws Nl contributions Employers Allowance Staff pension ¢05ts Committee Metnb¢rs Fee5 Rent 27.148 333 {3331 79 24.663 186 11861 33 3.750 4,432 2.417 10.622 3,486 2.730 3,750 2,858 1144 8.570 3.397 1039 WHter rntes n5ur&ncE Light and heat Cleaning and laundry Waste disposal General repairs and rnaintenan¢c (mainly new bosler, taps artd other little repairs) Building work IDC. instsllaiion of em¢rg¢n¢y doors Alarm. SecuTity & FiTe Protection PTintin& postage and $tstionery Advertising Telephone and intemet Comput¢r ¢osts Accountancy Bank charges Sundry expertse8 Depr¢¢iation on FF & Equipment 4.627 5,749 100 504 55 1,994 13.073 391 299 56 1298 153 1.875 1.486 220 1.970 585 70 584 Other opernting income Govetmnent 8rtnts- Council Operatin8 Surplus l ( Defjcit) IntetESt receivable B8Dk deposit int¢rest 668 124 668 124 Net Surplus / { Deficit) Page 4
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION Balanee sheet as at 31 Deeember 2023 2023 2022 Notes Fixed Assets l-angible assets 132,313 131,477 Current assets Debtors Cash at bank and in hand 3.633 102472 10.956 106 105 91 Current lixbiliti¢s (note 4) Trdde ¢reditors Other creditors Actru21s 1.561 3,043 190 2,921 Net eurrent 4$5ets JE Total asStt$ l¢$s current 152bilitits 231 CY4pltAI atcoutht Brought forward at l JBnuary 2023 Surplus I l Deficit) fvi the year 161.558 13.836 156.927 4,631 R¢tain¢d Surpluses 175,394 161.558 Tants Received Approved by th¢ Committee and si8rted its behalf by D Pttnkhurst Ch*irniaD P White Secre a f&n/O Date: Date: /J-i¥ nFRIL ats2k }1 Page 5
SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION Notes to the aceounts ror the year ended 31 December 2023 Tangibl¢ assets Land ad buildings freelLold Fixturt$ Fitting5 & Equipment Ttstgl C95t At l January 2023 Additions 129.389 39.152 1,420 168.541 1,420 At 3 1 D¢c¢mber 2023 169961 Depr¢ciÈtion At l January 2023 Charg¢ for the year 37.064 584 37.064 584 At 31 Decetnber 2023 648 Net book valu¢s At 31 December 2023 At 31 D¢¢¢mber 2022 131477 The Freehold propety and Fixtures & fitting5 used for tharitsbl¢ purposes and are not held for investment gain. Debtors 2023 2022 Trade debtors Amount owed by Swalecliffe & Chestfield Association Club Other debts)rs 1.045 255 2,333 683 9,185 1,088 Currellt liabilities 2022 Creditors Oth¢r creditors Accruals and deferred income 1,561 3,043 1.970 190 2.921 1.875 Page 6